2018 (12) TMI 550

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....: Shri. T.K. Sikdar (A.R.) ORDER Per: Ramesh Nair The issue involved is valuation of the Physician Sample of medicament manufactured on job work basis for the principal and cleared the same to the principal, whether the said physician sample should be valued under Section 4 or on prorate value of Section 4A. 2. Sh. Anand Nainawati, Ld. Advocate appearing on behalf of the appellant, at ....

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....nsideration of the submission, we find that the issue has been dealt by this Tribunal and also by the higher court time and again and it has been held that in case of Physician Sample manufactured on job work basis, the valuation should be done on the cost of raw material plus job charges as held by the Hon'ble Supreme Court in the case of Ujagar Prints (supra). All the judgments cited by the Ld. ....